Which of the following statements explains the CUT-OFF assertion for wages and salaries?
A.
Wages and salaries have been fairly allocated within the statement of profit or loss
B.
Wages and salaries have been appropriately calculated taking into account all relevant taxation costs and adjustments
C.
Wages and salaries accounted for relate to the current year ended 31 October 20X6
D.
Wages and salaries which have been incurred during the period have been accounted for in respect of all personnel employed by Walker Co